July 2026

linkedin.com · Curated 2 weeks ago

Your Crytographic Controls have a hidden Expiration Date

The post argues that the real quantum risk isn’t a computer breaking RSA tomorrow, but that data encrypted and intercepted today could be decrypted later, which invalidates a security assumption we treated as permanent. For an internal auditor, the question isn’t predicting when this risk will materialize, but checking whether a control validated today has a hidden shelf life nobody has documented.

News & Blogs · Europe Read more

linkedin.com · Curated 2 weeks ago

AI Governance: A Framework to Catch Up with Rapid AI Adoption

As AI use cases proliferate across enterprises, traditional IT governance struggles to keep pace, leading to significant governance gaps. This article introduces a framework designed to continuously track and govern AI applications, emphasizing the critical role of autonomy in risk assessment. It provides a practical, seven-dimensional approach to manage AI risks, grounded in existing standards like NIST AI RMF and ISO/IEC 42001.

News & Blogs · Global Read more

internalaudit360.com · May 12, 2026 · Curated 2 weeks ago

SEC Moves to Repeal Climate Change Disclosure Rules, Signaling a Major Shift in Regulatory Stance

The U.S. Securities and Exchange Commission (SEC) is actively moving to repeal its climate disclosure rules, a significant reversal from its previous stance. This action follows a period of legal challenges and a retreat from defending the regulations in court, indicating a clear shift in federal policy regarding corporate climate transparency. Internal audit professionals should be aware of this evolving regulatory landscape, as it impacts compliance requirements and the scope of ESG-related assurance activities, even as other jurisdictions and frameworks continue to advance their own reporting mandates.

News & Blogs · North America Read more

elementalaimatters.substack.com · Jun 22, 2026 · Curated 2 weeks ago

AI Agents and Board Oversight: Why "Noses In, Fingers Out" No Longer Works

The rise of autonomous AI agents fundamentally changes the landscape of corporate governance, rendering the traditional "noses in, fingers out" board oversight model obsolete. Internal audit and assurance professionals must recognize that AI agents, unlike human employees, operate continuously and at scale, making decisions that directly impact an organization's risk profile and regulatory exposure. This shift necessitates a proactive, documented approach to AI governance, moving beyond quarterly discussions to verifiable accountability, especially in light of new regulatory directives that treat AI agent actions as potentially criminal liabilities.

News & Blogs · Global Read more

internalaudit360.com · Jul 9, 2026 · Curated 2 weeks ago

Auditing Sales Incentive Programs: Beyond Calculations to Behavior and Governance

Sales incentive programs, while crucial for motivation, pose significant risks if not properly governed. Internal auditors must move beyond mere calculation verification to assess whether these programs align with organizational strategy, prevent manipulation, and ensure adequate oversight. The Wells Fargo scandal serves as a stark reminder that misaligned incentives, coupled with weak governance, can lead to catastrophic outcomes, highlighting the need for a holistic audit approach that considers both financial and behavioral aspects.

News & Blogs · Global Read more

elementalaimatters.substack.com · Jul 15, 2026 · Curated 2 weeks ago

Silent AI: The Hidden Threat Turning Governance Washing into Board Liability

This article highlights the critical risk of "Silent AI" – AI-driven issues that manifest as familiar business problems, thereby masking their AI origin and exposing boards to significant liability. Internal audit and assurance professionals must recognize that mere policy existence is insufficient; true governance requires demonstrable evidence of AI risk mitigation to prevent "governance washing" from becoming a costly oversight failure.

News & Blogs · Global Read more

normanmarks.wordpress.com · Jul 20, 2026

Beyond Top Risks: Why Poor Decision-Making is the Ultimate Threat to Organizational Success

This article challenges the conventional wisdom of 'top risk' lists, arguing that while risks like cyber incidents and economic uncertainty are important, the root cause of organizational failure is almost always poor decision-making. For internal audit and assurance professionals, this reframes the focus from merely identifying external threats to critically evaluating and auditing the internal processes by which decisions are made across all levels of an organization.

News & Blogs · Global Read more

elementalaimatters.substack.com · Jul 20, 2026

The Black Box in the Boardroom: AI's Opaque Decisions and the Looming Governance Crisis

The MeetingTV v. Koi Security lawsuit highlights a critical emerging risk for internal audit and assurance professionals: the inability to reconstruct decisions made by AI-driven systems. This case underscores the urgent need for organizations to establish robust audit trails and clear accountability frameworks for AI-assisted processes, as the absence of such controls can lead to significant legal, reputational, and financial liabilities, even for acquired entities.

News & Blogs · Global Read more

richardchambers.com · Jul 20, 2026

The Inconvenient Risk of a Toxic CEO: A Critical Challenge for Corporate Governance and Internal Audit

This article highlights the often-overlooked yet significant enterprise risk posed by a toxic CEO. For internal audit and assurance professionals, understanding how these leaders gain and maintain power, the damage they inflict on culture and controls, and the critical role internal audit plays in addressing this risk is paramount. It emphasizes the need for robust documentation, direct audit committee reporting, and unwavering independence to safeguard organizational integrity.

News & Blogs · Global Read more

lsvp.com · Curated 2 weeks ago

Lightspeed Invests $37M in Andera to Automate Internal Audit with AI

Lightspeed Venture Partners has led a $37 million Series A investment in Andera, a company developing an AI-native platform to automate internal audit processes. This investment reflects Lightspeed's belief that audit is a critical area ripe for AI-driven transformation, addressing the manual, time-consuming nature of current audit practices and the increasing demand for efficiency in back-office functions. Andera's platform aims to free auditors from repetitive tasks, allowing them to focus on higher-value strategic analysis and risk management.

News & Blogs · North America Read more